Pengaruh Kinerja Maqashid Syariah dan Islamic Social Reporting terhadap Agresivitas Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Empiris Pada Perbankan Syariah di Indonesia Tahun 2016-2020)

Abstract: Purpose: This study aims to determine whether there is a effect of maqashid sharia performance and islamic social reporting on tax aggressiveness with company size as moderating variabel. Research Methodology: research quantitative using secondary data in the form annual report banking Indonesia period 2016 2020 registed OJK. The technique samples were conducted purposive sampling obtain 45 used this study. Data analysis methods Moderated Regression Analysis (MRA) by tools SPSS Statistics 26.0. Results: results showed that variable does not aggressiveness, while has positive aggressiveness. Moderatd able moderate influence But companies unable Limitations: use independent variables only uses Islamic reporting, it hoped further can add other have been included In addition, measurement ETR (effective rate), future studies measurements such Cash Effective Tax Rate (CETR) or Book Difference (BTD). Contribution: be reference for researchers related investors, better investors making decisions first examine how still comply avoidance natural thing but always done will good impact both parties concerned, from investor, government. Keywords: 1. Aggressiveness 2. Social Reporting 3. Performance Maqashid Sharia 4. Company Size